Activity Base	Entry		Dining		Total
Machine hours	7,500		12,500		20,000
Direct labor hours	2,000		3,000		5,000
Number of inspections	500		250		750
Number of setups	150		100		250
Number of loads	400		300		700
Units produced	5,000		2,500		7,500

a. Determine the activity rate for each activity.

Activity	Activity Rate
Casting	$	per machine hour
Assembly	$	per direct labor hour
Inspecting	$	per inspection
Setup	$	per setup
Materials handling	$	per load

b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit rates to the nearest cent.

Product	Total Activity Cost	Activity Cost Per Unit
Entry Lighting Fixtures	$	$
Dining Room Lighting Fixtures	$	$